Reconsideration of the Board's denial of a waiver request submitted by Joseph Harrison, Jr., a State Representative-District 51, regarding a $2,500 late fee assessed for filing his 2015 Tier 2 Annual PFD 291 days late.

Facts:

No new information submitted. He stated he would be obtaining documents from his CPA, which I assume will be presented at the appearance.

Initial Information:

Mr. Harrison states that he is preparing to file his 2015 federal tax return pursuant to an extension filed with the IRS. He stated that his personal and business computers were corrupted by a virus and he is in the process of recreating his 2015 accounting files. He states that his CPA will file his 2015 Tier 2 PFD after he files his tax return.

Mr. Harrison states that he thought a former employee had filed an extension request with the Board. There is no record of an extension request being filed.

Further, although Mr. Harrison personally signed for the NOD on July 21, 2016, he did not contact the Board until he received the Late Fee Order on December 21, 2016, almost 6 months later.

Comments:

TYPE OF REPORT: 2015 Tier 2 Annual ReportORIGINAL DUE DATE: May 15, 2016DATE NOD RECEIVED: July 21, 2016 (personally signed green card)DATE REPORT FILED: May 19, 2017DAYS LATE FROM NOD: 291 days DAYS LATE FROM ORIGINAL DUE DATE: 368 daysASSESSED LATE FEE: $2,500OUTSTANDING PFD LATE FEES: NoneOUTSTANDING CF LATE FEES: NoneOUTSTANDING DISCLOSURE REPORTS: NonePRIOR LATE FEES SUSPENDED/WAIVED: None

Law:

La. R.S. 42:1124.2 requires each person holding a public office who represents a voting district having a population of 5,000 or more persons to file an annual personal financial disclosure statement on or before May 15th of each year during which the person holds office and the year following termination of the holding of such office.La. R.S. 42:1124.4 of the Code provides that upon discovery of the failure to file, failure to timely file, omission of information or inaccurate information, the Board shall notify the filer by sending him a notice of delinquency by certified mail. The notice of delinquency shall inform the person that the financial statement must be filed, or that the information must be disclosed or accurately disclosed, or that a written answer contesting the allegation of such failure, omission, or inaccuracy must be filed no later than seven (7) business days after receipt of the notice of delinquency.